Dr.T.Parthasarathy v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 04.02.2025

CORAM

THE HONOURABLE MR.JUSTICE M.SUNDAR THE HONOURABLE MRS.JUSTICE K.GOVINDARAJAN THILAKAVADI Dr.T.Parthasarathy, Proprietor of Sri Anu Medicals, 13, Bodi Chetty Street, Tirupapuliyur, Cuddalore - 607 002.

... Petitioner Vs.

1.The State of Tamil Nadu represented by The Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai - 9.

2.The Assistant Commissioner (CT), Cuddalore Town, Commercial Taxes Buildings, Cuddalore - 607 001.

... Respondents Writ Petition filed under Article 226 of The Constitution of India praying to issue a Writ of Certiorari to call for the records in respect of the Revised Assessment Order TIN 33484382433/2010-11 dated 01.11.2011 passed by the second respondent in respect of the Page Nos.1/4

assessment year 2010-11 under the Tamil Nadu Value Added Tax Act, 2006 and quash the same.

For Petitioner :

No appearance For Respondents :

Mr.T.N.C.Kaushik, Additional Government Pleader (Taxes)

ORDER

[Order of the Court was made by M.SUNDAR, J.,] Read this in conjunction with and in continuation of earlier proceedings made in the listing on 19.11.2024 which reads as follows: 'W.P.No.28031 of 2011 M.SUNDAR,J., K.RAJASEKAR, J., (Order of the Court was made by M.SUNDAR, J.) Learned Revenue Counsel Mr.V.Prashant Kiran brings to our notice that Mr.S.P.Asokan, sole counsel on record for the writ petitioner is no more. To be noted, there is no co-counsel on record. Therefore, Registry to issue notice to writ petitioner [without insisting on batta from the respondents] returnable in four weeks, i.e., returnable by 17.12.2024. 2.List on 17.12.2024.'

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2. Pursuant to aforementioned proceedings, Registry has sent notice to writ petitioner. The writ petitioner has been duly served and name of the writ petitioner together with full/complete address as in the short and long cause titles has been duly shown in the cause list but there is no representation for writ petitioner either in the physical Court or on the VC (video conferencing) platform. To be noted, this is a a hybrid hearing, which is a regular/routine/daily feature in this Court. Name of the writ petitioner called out aloud in Court and adjoining corridors. No response. We are informed by the Registry that the writ petitioner has not entered appearance through any counsel either. Therefore, captioned writ petition is dismissed for default/not being pursued. There shall be no order as to costs. (M.S.,J.) (K.G.T.,J.) 04.02.2025 Index : Yes / No mmi To 1.The Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai - 9.

2.The Assistant Commissioner (CT), Cuddalore Town, Commercial Taxes Buildings, Cuddalore - 607 001.

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M.SUNDAR, J., K.GOVINDARAJAN THILAKAVADI, J., mmi 04.02.2025 Page Nos.4/4